乡镇内部审计质量管理评价体系构建——基于广东省东莞市32个乡镇调研

Township Internal Audit Quality Management Evaluation System——Based on 32 towns survey data of Dongguan city

乡镇与民众直接接触与沟通,乡镇公共服务质量直接奠定了政府在民众心目中的形象基础。本文从乡镇内部审计战略出发,基于审计服务供应链视角,理论构建乡镇内部审计质量管理评价体系,然后使用东莞市32个乡镇调查数据对该评价体系进行有效性检验。结果表明,审计需求管理和审计过程管理显著改善审计结果,但实务中凸显审计需求管理没有充分满足民众诉求,乡镇领导重审计结果轻审计过程,审计过程存在与结果不"匹配"等问题。据此,我们提出乡镇内部审计质量管理评价指标体系的修正建议。

Villages and towns directly contact with people, and their public service quality laid the government image in people＇s mind. Based on the strategic target of internal audit, and from audit service supply chain, this paper put forward township internal audit quality management evaluation system, which inspected by internal audit quality management practice of 32 towns. The result shows that audit demand management and audit process management improve the audit ＂outcomes＂ ,but township internal audit practice also highlight certain problems： auditing demand management did not appeal to people; the township leaders attach more importance on audit outcome than audit process;the audit process do not ＂matching＂ the audit outcomes. Accordingly,we propose a improvement project